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RUSHMORE SHADOWS, LLC v. PENNINGTON COUNTY BOARD OF EQUALIZATION

No. 26584.

838 N.W.2d 814 (2013)

2013 S.D. 73

RUSHMORE SHADOWS, LLC, Appellee, v. PENNINGTON COUNTY BOARD OF EQUALIZATION, Appellant.

Supreme Court of South Dakota.

October 9, 2013.

Attorney(s) appearing for the Case

Erika S. Olson of Wilson, Olson & Nash, PC, Rapid City, South Dakota, Attorneys for appellee.

Mark Vargo , Pennington County State's Attorney, Patrick M. Grodge , Pennington County, Deputy State's Attorney, Rapid City, South Dakota, Attorneys for appellant.

ZINTER, Justice.

[¶ 1.] Rushmore Shadows uses fourteen "recreational park trailers" as cabins in a campground it operates.1 Pennington County (the County) assessed the cabins as real property for ad valorem taxation purposes, and Rushmore Shadows appealed. On cross-motions for summary judgment, the circuit court reversed, concluding that the cabins were not taxable under SDCL 10-4-2. We reverse.

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